Home Highlights November 2015 Year 2015 This

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1. The excess baggage charges collected by the Airlines are integral part of the main service namely, “transportation of passengers by air” and, therefore demand of service...

2. The incidental service of ‘transportation of excess baggage by air’ cannot be charged service tax under the category of service of ‘transportation of goods by air’ as...

3. Demand of service tax - transportation of baggage is not an individual or a separate service, but it is a part of transportation of passengers' service by air - stay granted - AT

4. Valuation - inclusion of profit earned on transportation charges - due to transportation in their own vehicle, manufacturer has earned the profit on account of...

5. Refund claim - valuation - air freight - the freight element has to be restricted to 20% of the FOB value when the cost of transportation of the goods is ascertainable...

6. Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of...

7. Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under...

8. Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service -...

9. Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that...

10. Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

11. Capital gain computation - Allowability of transfer expenses [brokerage, air tickets, hotel accommodation receipts, postal charges receipts, conveyance charges, lawyer...

12. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

13. Levy of Service Tax - Manpower Services - The total outflow of labour charges has been divided into two parts. One part pertains to the labour charges paid to...

14. Input tax Credit - capital goods - The renewable energy device & spare parts, Boilers, Boiler components and materials for Erection of Boilers are integral parts or...

15. Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...